An Act relative to the fair administration of the motor vehicle excise tax.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

SECTION 1. Section 1 of chapter 60A of the General Laws, as appearing in the 2010 Official Edition, is hereby amended, in line 176, by striking the words “upon application by an abatement”,

and, in lines 186 and 187, by striking the words “upon application as aforesaid by an abatement”,

and, in line 193, by striking the words “by abatement”,

and, in lines 195 through 197, inclusive, by striking the words “no abatement under this section shall reduce any such excise to less than five dollars; no abatement shall be granted in an amount less than five dollars; and”.

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